https://www.taxtmi.com/caselaws?id=18461 The court quashed the notice issued under section 148 of the Income-tax Act, 1961, as it was found to be based on a mere change of opinion by the Assessing Officer without proper application of mind. The court held that the notice lacked the necessary justification for assuming jurisdiction under section 147, ruling in favor of the petitioner and making the rule absolute without costs. en-us Mon, 18 Sep 1995 00:00:00 +0530 Thu, 01 Oct 2009 11:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18461 The court quashed the notice issued under section 148 of the Income-tax Act, 1961, as it was found to be based on a mere change of opinion by the Assessing Officer without proper application of mind. The court held that the notice lacked the necessary justification for assuming jurisdiction under section 147, ruling in favor of the petitioner and making the rule absolute without costs. Case-Laws Income Tax Mon, 18 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18461